Chapter 36 - Specialized industries and hyperinfl ation: IFRS 4, IAS 26, IAS 29. The main contents of the chapter consist of mains parts: Related standards; part 1 - insurance contracts IFRS 4; part 2 - accounting and reporting by retirement benefit plans IAS 26; part 3 - financial reporting in hyperinflationary economies IAS 29; current GAAP comparisons; looking ahead; end-of-chapter practice. | Lecture IFRS primer international GAAP basics Chapter 36 - Wiecek Young